1. Purpose

1.1 To update the Audit Committee on the Internal Audit activities of BDO.

2. Recommendations

2.1 It is recommended that the Audit Committee note: a) the Internal Audit Annual Report for 2019-20 b) the Internal Audit Follow Up Report as at August 2020 c) the Progress Report as at August 2020.

3. Issues of note

3.1 Report Background

BDO provide the Internal Audit Function for Northampton Borough Council, including the designated role of ‘Head of Internal Audit.

The attached reports from BDO outline the work they have undertaken and their view of the current position in respect of these audits and their associated observations and management actions.

The revised Internal Audit Plan for 2020-21 is provided in as separate report by the Chief Finance Officer. 3.2 Issues

Specific issues in respect of individual audits and response times are contained within the BDO reports attached as appendices.

4. Implications (including financial implications)

4.1 Policy

4.1.1 There are no policy implications associated with this report.

4.2 Resources and Risk

4.2.1 There are no resource or risks implications associated with this report.

4.3 Legal

4.3.1 There are no legal implications associated with this report.

4.4 Equality

4.4.1 There are no specific equality impacts relating to this report.

4.5 Consultees (Internal and External)

4.5.1 The reports have been shared with the Corporate Management Board and the Governance and Risk Manager.

4.6 Other Implications

4.6.1 None

5. Background Papers

5.1 Appendices: 5.1.1 Northampton Borough Council Annual Report 5.1.2 Northampton Borough Council Internal Audit Follow Up Report 5.1.3 Northampton Borough Council Progress Report

Gurpreet Dulay – NBC BDO Internal Audit Manager Stuart McGregor – Chief Finance Officer